STAf.	19-P-0245
U.S. Environmental Protection Agency	July 26,2019
I"	\ Office of Inspector General
ISW 1
At a Glance
Why We Did This Project
The Office of Inspector General
(OIG) performed this risk
assessment of the U.S.
Chemical Safety and Hazard
Investigation Board's (CSB's)
purchase card use during fiscal
year (FY) 2018, as required by
the Government Charge Card
Abuse Prevention Act of 2012.
The act requires the Inspector
General of each agency to
conduct periodic assessments
of the agency's purchase card
or convenience check program
to analyze the risks of illegal,
improper or erroneous
purchases.
In FY 2018, we conducted a
risk assessment of the CSB's
purchase card program
(OIG Report No. 18-P-0218.
issued July 3, 2018). The risk
assessment, covering FY 2017,
found that the program
continues to be at low risk for
unauthorized purchases. The
CSB complied with applicable
plans and guidance. Based on
last year's results, we
conducted this FY 2018 risk
assessment.
This report addresses the
following CSB goal:
• Create and maintain an
engaged, high-performing
workforce.
CSB Purchase Card Program at Low Risk for
Unauthorized Purchases During Fiscal Year 2018
What We Found
The CSB purchase card program is at low risk for
unauthorized purchases. The CSB should
continue to follow the requirements set forth in its
Charge Card Management Plan and in Office of
Management and Budget guidance governing
agency purchase cards.
The CSB's purchase card
program, through which
the agency spent $326,859
in FY 2018, is at low risk
for unauthorized
purchases.
We reviewed a sample of 26 purchase card transactions and one convenience
check transaction and found that all were legitimate and adequately supported.
During our work, we noted that in May 2018 the CSB increased its micro-
purchase threshold, as allowed by statute, to $10,000. While we did not identify
an audit finding related to the CSB's use of the increased limit, we advised the
CSB to update Board Order 24 to reflect that policy change. Also during
May 2018, there was discussion internally within the CSB about revising Board
Order 24 to reflect the increased threshold. As of July 2019, the CSB still had not
revised that Board Order. The CSB indicated it plans to update the Board Order
by September 1, 2019.
Based on the results of our risk assessment, we make no recommendations in
this report.
Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.gov.
List of OIG reports.

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